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Domestic Partner & Common Law Marriage

Information and Support for Faculty and Staff

The University of Northern Iowa allows insurance coverage for both common law spouses and domestic partners.

Common Law Spouse

Common law spouses must sign a "Common Law Affidavit" and have their signatures notarized. The common law relationship is a legally recognized and binding relationship. If it is decided to end the union, it must be terminated with an official divorce.

A common law spouse may be covered on the employee's:

  • Health Insurance
  • Dental Insurance
  • Vision Insurance
  • Flexible Spending Account (FSA)
  • Voluntary Term Life (VTL) - Spouse

Domestic Partnership

To be eligible for domestic partner coverage, the employee and the domestic partner must meet the conditions outlined in the "Affidavit of Domestic Partnership." The Affidavit of Domestic Partnership requires a declaration of domestic partnership along with certain acknowledgements and affirmations before eligibility is determined.

Please consult a tax advisor or legal counsel before you certify that your domestic partner you are seeking coverage for is a dependent as defined by the Internal Revenue Code. If your domestic partner qualifies as a tax dependent, you are not taxed on the dependent coverage premiums paid by the University of Northern Iowa, and you are able to pay premiums for your domestic partner's coverage on a pre-tax basis.

If your domestic partner does not qualify as a tax dependent, you will be taxed on the fair market value of health and dental coverage. This is known as imputed income, and is calculated by taking the difference of what the employer (UNI) contributes to a family plan premium and what the employer contributes to the single plan premium. Covering a domestic partner on your health and dental plan also prohibits the premiums for these plans to be deducted on a pre-tax basis.

A domestic partner may be covered on the employee's:

  • Health Insurance
  • Dental Insurance
  • Vision Insurance
  • Voluntary Term Life (VTL) - Spouse

Frequently Asked Questions

  1. 1Q: How do I enroll my common law spouse/domestic partner and their dependents for family health and/or dental insurance coverage?
    • If you are a new employee, you must complete an Affidavit of Common Law Marriage or an Affidavit of Domestic Partnership and upload it when completing a life event in Benefits Self-Service. For new hires that claim common law marriage or domestic partnership, the effective date will be when the employee is eligible for coverage.
    • If you are currently enrolled in a health and/or dental plan and have a partner who meets the criteria midyear, you must complete the appropriate Affidavit and upload it when completing a life event in Benefits Self-Service. For current employees, the effective date for coverage will be the first of the month following the employee's signature on the affidavit.
    • The Affidavit and the Benefits Self-Service request must be signed within 30 days of each other.
  2. 2Q: What happens if I do not return the completed Affidavit of Common Law Marriage/Domestic Partnership or complete the Benefits Self-Service request?

    2A: The common law spouse or domestic partner and any of their dependents will not be eligible for coverage until the requests are completed.

  3. 3Q: Are domestic partners of a Retiree eligible?

    3A: Yes, a domestic partner can be added once an employee has retired as long as retiree coverage is continued under one of the university's comprehensive health or dental plans.

  4. 4Q: Are dependents of a common law spouse or domestic partner eligible for coverage?

    4A: Children of a common law spouse or domestic partner are eligible if they meet the definition of an eligible dependent. An eligible, dependent child can be your or your partner's natural child; a legally adopted child or a child placed with you for adoption; or a child for whom you have a legal obligation to provide health insurance. Dependent children must meet the following requirements:

    • The child is not married and either under the age of 26 and resides in the state of Iowa or a full-time student; or
    • The child is totally and permanently disabled, either physically or mentally. If this is the case, the disability must have existed before the child was age 26, and the dependent must have had continuous health care coverage with the carrier of choice since, on, or before that birthday.
  5. 5Q: What other insurance plans are available to my domestic partner?

    5A: The University offers employees the ability to insure a domestic partner under their employee health, dental, vision insurance, flexible spending account and/or voluntary term life.

  6. 6Q: Where can I find more detailed information about the University's health and dental insurance benefits and rules?

    6A: A summary of health and dental insurance benefits, as well as coverage manuals, are available on the Human Resource Services benefits webpage. In addition, you will receive an ID card from your insurance company once you become enrolled. Where legally possible, eligibility and enrollment procedures for a domestic partner and their dependents, if any, will be the same as for spouses or dependents of any other covered employees.

  7. 7Q: I submitted the appropriate Affidavit and Self-Service Requests. What should I do now?

    7A: Your information will be sent to the insurance carrier(s) you selected. New ID cards may be issued.

    • If you are currently enrolled in a health and/or dental plan and have a domestic partner who meets the criteria midyear, the effective date for coverage will be the first of the month following the date you signed the insurance applications.
    • If you are a new employee claiming domestic partnership or common law marriage, the effective date will be when you are eligible for coverage.
  8. 8Q: Do the records of employees with domestic partners receive the same confidentiality protections as other employees?

    8A: Yes. Enrollment information for all University employees is confidential. Employees with domestic partners will have the same protections. A copy of the affidavit will be kept in the employee's confidential file only.

  9. 9Q: What are the federal tax implications for enrolling my domestic partner?

    9A: Under federal tax law, if your domestic partner does not qualify as a tax dependent, then the portion of the premiums the University pays for the coverage of the domestic partner will be included in the employee's gross income, subject to federal income tax withholding and employment taxes, and will be reported on their Form W-2, "Wage and Tax Statement." The employee also will not be able to claim expenses for the domestic partner under the health care flexible spending account. employees choosing to enroll their domestic partner in their benefits plan will not be eligible for pre-tax deductions for health and dental premiums.

  10. 10Q: What are the Iowa tax implications for enrolling my domestic partner?

    10A: Under Iowa tax law, if your domestic partner does not qualify as a tax dependent, then the portion of the premiums the University pays for the coverage of the domestic partner will be included in the employee's gross income, subject to state income tax withholding and employment taxes, and will be reported on their Form W-2. Employees choosing to enroll their domestic partner in their benefits plan will not be eligible for pre-tax deductions for health and dental premiums.

  11. 11Q: What happens to the UNI premium towards my health and/or dental plan if I enroll my common law spouse or domestic partner?

    11A: The university premium will be no different than any other family contract and will be dependent on the plan you select.

  12. 12Q: What happens to my monthly insurance premiums if I enroll my common law spouse or domestic partner?

    12A: Because you may be moving from single to family coverage to insure your domestic partner, you will have to contribute the employee premium for the family plan you selected.

  13. 13Q: Can I remove my domestic partner and their dependents mid-year if our relationship terminates?

    13A: Yes, but you must complete an Affidavit of Termination of Domestic Partnership and submit all changes through Benefits Self-Service.

  14. 14Q: Can I remove my common law spouse and their dependents mid-year if our relationship terminates?

    14A: Yes, but because a common law spouse is a legally recognized and binding relationship, you must be able to show proof of a divorce and you must complete the necessary life event request through Benefits Self-Service.

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